# Council Directive 2008/9/EC of 12 February 2008 laying down detailed rules for the refund of value added tax, provided for in Directive 2006/112/EC, to taxable persons not established in the Member State of refund but established in another Member State, Article 19

Extent: E+W+S+N.I.

1. The Member State of refund shall notify the applicant without delay, by electronic means, of the date on which it received the application.
2. The Member State of refund shall notify the applicant of its decision to approve or refuse the refund application within four months of its receipt by that Member State.

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Source: https://www.legislation.gov.uk/eudr/2008/9/article/19 (the official version)
Page: https://openlegislation.uk/eu-directive-2008-9/article-19
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.